• 정보화연구
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• 제9권4호
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• pp.433-442
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• 2012

본 논문은 HTML5를 이용한 물류기업의 스마트폰 기반 모바일 오피스 구현에 관하여 설명하고자 한다. 모바일 오피스는 기존의 사무실개념에서 탈피해 언제 어디서나 편리하게 스마트폰 및 휴대용 컴퓨터와 같은 모바일 장치를 사용하여 Wi-Fi 또는 3G/4G 통신을 통해 회사 서버와 연결되는 스마트한 작업 환경이다. 최근에 많은 기업들이 스마트폰 보급에 발맞춰 모바일 오피스 시스템을 도입하고 있지만, 모바일 어플리케이션의 플랫폼이 각기 달라 시스템 유지보수 및 업데이트 시에 많은 어려움을 겪고 있다. 따라서 모바일 오피스 어플리케이션을 위한 플랫폼 독립적인 구현 도구가 필요하게 되었고 HTML5는 그 도구 중 하나인 것이다. 이 논문에서 우리는 HTML5를 사용하여 iOS, 안드로이드, 윈도우 모바일 등 모든 모바일 기기에 적용할 수 있는 모바일 및 웹 어플리케이션을 개발하였다. 이 모바일 오피스 시스템은 그룹웨어, 영업관리, 경영실적보고, 화물추적관리 시스템으로 구성되어 있다.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.335-346
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• 2020

This study aims to describe the role of corporate governance as a moderator in electronic financial disclosure that adopts Extensible Business Reporting Language (XBRL) and Company Characteristics on value relevance. The population in this study was all manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2018, totaling 166 companies. The sampling technique used purposive sampling method, namely, manufacturing companies that publish fully audited financial statements by December 31 of the year 2017-2018. The method used in this research is a quantitative description using the financial statements of manufacturing companies listed on the Indonesia Stock Exchange that have adopted XBRL during the 2017-2018 period. The data analysis method used is multiple regression analysis with moderating variables. The results of this study show a negative and insignificant effect of XBRL on value relevance, a significant negative effect of size on value relevance, a positive and insignificant effect of growth on value relevance, and a significant positive effect of profit on value relevance; meanwhile, corporate governance moderation variable has an insignificant effect in all hypotheses. Suggestions are to increase the number of variables that have an important role in value relevance and expand the number of research objects to be compared.

• 지식경영연구
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• 제13권1호
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• pp.13-24
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• 2012

Unlike the traditional belief that knowledge flows along the formal reporting procedures, recent social network research has reported the importance of informal social networks which may play a critical role as the real knowledge conduits. In fact, as a complementary approach of utilizing knowledge management systems (KMSs), many firms have focused on managing informal knowledge flow through which to acquire and transfer valuable knowledge in a fast and effective way. In a case of global companies that have newly developed foreign branches or subsidiaries, due to cultural or institutional differences and lack of understanding of knowledge management and its benefits, they often have difficulties in activating knowledge sharing in local branches. In these situations, diagnosing organizational knowledge flow through SNA can be a first step to solve the problems. Therefore, in this paper, I report on the result of case study on a foreign branch of "A" global company by identifying organizational knowledge paths. Based on the results of the diagnosis, some implications and insights for building knowledge management (KM) strategy specified for a newly developed foreign branch will also be discussed.

• The Journal of Asian Finance, Economics and Business
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• 제9권5호
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• pp.111-118
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• 2022

The purpose of this research is to evaluate the quality of non-financial information disclosure by companies listed on the Vietnamese stock exchange. In 2019, 140 annual reports from 140 companies listed on the Vietnam Stock Exchange were included in the research sample. The remaining 134 reports were eligible study after removing those that lacked essential data. Using the statistical software SPSS version 25 and Excel office software, the study has selected the data processing method and the disproportionate disclosure index method to evaluate the quality of non-financial information disclosure of companies. The findings of the study demonstrate that companies listed on the Vietnam stock exchange are particularly interested in giving non-financial information to financial statement consumers as required by law, although the level of disclosure is still inadequate. The findings also illustrate the varying levels of non-financial information disclosure by category of information, as well as substantial disparities between them (general information about the company, environmental and social information, corporate governance information, etc.). The findings of the study show that the majority of Vietnam's publicly traded enterprises are less interested in reporting environmental information.

• 품질경영학회지
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• 제31권4호
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• pp.1-18
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• 2003

Quality is a critical competitive factor in today's environment because of the impact of quality on costs and delivery. Many companies regard quality as a key concept of company strategy in order to achieve the competitive edge. Measuring and reporting quality cost is the first step in quality management program. The supposition of quality cost model is that investment in prevention activities will bring rewards from reduced failure costs, and that further investment in prevention activities will show profits from reduced appraisal costs. In this study, the degree of quality cost deviation is conceptualized. This means a deviation between the ideal and present ranking in the amounts of quality cost categories. This study analysed that the effect of its deviation on quality management activity and performance variables. However, there are no difference in these variables. The major reason is that most of companies are endeavoring for quality management but operating quality cost system unsystematically. The review against a prevention and appraisal activity is necessary.

• 대한안전경영과학회:학술대회논문집
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• 대한안전경영과학회 2013년 추계학술대회
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• pp.209-219
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• 2013

The research is to evaluate the statistical difference between K-GAAP(Generally Accepted Account Principles) in 2008 year and K-IFRS(International Financial Reporting Standards) in 2012 year. H Motor Company, S Electronics and L Electronics are the three representative firms adopting K-GAAP and K-IFRS in Korea. The ${\chi}^2$ homogeneous test are used to identify the reduction of the number of account items of four financial statements such as Statement of Financial Position(SFP), Statement of Comprehensive Income(SCI), Statement of Cash Flow(SCF), and Statement of Change in Equity(SCE) between K-GAAP and K-IFRS.

• 산업공학
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• 제18권2호
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• pp.117-125
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• 2005

One of the primary means of achieving global competitiveness is to reduce the COPQ in our business units. Although the COPQ is not known precisely, it is known to be very high. Also, it may be underestimated by the hidden costs due to non-value added activities, such as potential lost sales, costs of redesign due to quality reasons, and extra manufacturing costs due to defects, etc. In any manufacturing or service operation, all actions and resource expenditures of a company should be focused on creating value for customers. Any activity or resource of not creating the value for customers could be regarded as waste, which consequently causes the COPQ. In this paper, a management system is developed for evaluating and reporting the COPQ in our business units, based on the Six Sigma DMAIC (Define, Measure, Analyze, Improve, Control) roadmap.

• 산업경영시스템학회지
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• 제18권33호
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• pp.173-183
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• 1995

The Objective of the study was to determine the usefulness of human resource accounting(HRA) information in assisting financial analysis in their investment decisions. The objective achieved by an investigation through which the reporting of HRA, combined with demographic factors that are independent or interactive, affects the decisions of financial analysts regarding the estimation of the market price of a hypothetical company's common stocks. Two kinds of research were conducted to increase the reliability of the study at the same time. Two or three sets of financial statement were prepared. Each consists of balance sheet and income statement. The actual financial statement was modified to exclude personal bias and opinion.

• Journal of Contemporary Eastern Asia
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• 제21권2호
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• pp.47-68
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• 2022

Micro, Small, and Medium Enterprises (East Java, Indonesia) are one of the businesses that drive developing nations' economies with various challenges, particularly in finance and digitalization. The impact of financial literacy and the use of digitalization can affect the recording and reporting of company performance. This is quantitative research, and the population in this research is SMEs in East Java, with 401 SMEs from various businesses for the sample used. This research uses the primary data method of SMEs in East Java with the Structural Equation Model as a data analysis tool. The results showed a significant relationship between financial literacy and financial performance, and digital literacy was based on financial performance. However, digital literacy could not moderate financial literacy with the financial performance of East Java SMEs. Much of the untapped potential in this study was adopted from financial governance and digitalization. It is hoped that the subsequent study will examine other phenomena on the variables used in the post-pandemic.

• 한국병원경영학회지
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• 제28권2호
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• pp.66-78
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• 2023

Purposes: This study explored the difference analysis of financial performance and technological innovation according to the ESG management activities of healthcare companies based on the time before and after the mandatory ESG management reporting of listed Chinese healthcare companies in China. Methodology: This study collected ESG management activities, corporate financial performance, and technological innovation data of Chinese listed healthcare companies by using Bloomberg Database and China-listed company reports to collect data for analyzing differences between groups through T-test. Findings: ESG activities in the healthcare industry have a certain impact on corporate financial performance, but have no impact on corporate technological innovation. Like the world trend, the ESG activities and financial results of China's healthcare industry have shown a positive development direction in recent years, and ESG scores are rising. Practical Implication: Since 2018, ESG activities in China's healthcare industry have flourished, and ESG activities and financial performance have developed in a positive direction.